Section 115(1)(ii) in Meghalaya Value Added Tax Act, 2003
(ii)Has not defaulted in making payment of tax otherwise payable by, or due from, him under this Act or the Central Sales Tax Act, 1956 (74 of 1956), or iii) Has made satisfactory provision for securing the payment of tax by furnishing bank guarantee favour of the Commissioner or otherwise, as the case may be.